I
119THCONGRESS
1
STSESSION H. R. 1879
To amend the Internal Revenue Code of 1986 to deny the tax exempt
status for bonds issued by sanctuary jurisdictions.
IN THE HOUSE OF REPRESENTATIVES
MARCH5, 2025
Ms. M
ACE(for herself, Mr. GILLof Texas, Mr. MOOREof Alabama, Mr.
P
ERRY, Mr. CLYDE, Mr. MAST, Mr. MCDOWELL, Mr. HARRISof Mary-
land, Mr. B
URCHETT, Mr. RULLI, Mr. NEHLS, Mr. STEUBE, Mr.
G
OODEN, and Mr. OGLES) introduced the following bill; which was re-
ferred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to deny the
tax exempt status for bonds issued by sanctuary jurisdictions.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘No Tax Breaks for 4
Sanctuary Cities Act’’. 5
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SEC. 2. DENIAL OF TAX EXEMPT STATUS FOR BONDS 1
ISSUED BY SANCTUARY JURISDICTIONS. 2
(a) I
NGENERAL.—Subsection (b) of section 103 of 3
the Internal Revenue Code of 1986 is amended by adding 4
at the end the following: 5
‘‘(4) B
OND ISSUED BY SANCTUARY JURISDIC -6
TION.—Any bond that is issued by a sanctuary juris-7
diction (as determined on the date of issuance).’’. 8
(b) S
ANCTUARYJURISDICTIONDEFINED.—Section 9
103(c) of such Code is amended by adding at the end the 10
following: 11
‘‘(3) S
ANCTUARY JURISDICTION .—The term 12
‘sanctuary jurisdiction’ means a State or political 13
subdivision of a State that has in effect a statute, 14
ordinance, policy, or practice that prohibits or re-15
stricts any government entity or official from— 16
‘‘(A) sending, receiving, maintaining, or 17
exchanging with any Federal, State, or local 18
government entity information regarding the 19
citizenship or immigration status (lawful or un-20
lawful) of any individual, or 21
‘‘(B) complying with a request lawfully 22
made by the Department of Homeland Security 23
under section 236 or 287 of the Immigration 24
and Nationality Act (8 U.S.C. 1226 and 1357) 25
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to comply with a detainer for, or notify about 1
the release of, an individual.’’. 2
(c) L
IST OFSANCTUARYJURISDICTIONS.—Not later 3
than 180 days after the date of the enactment of this Act, 4
and annually thereafter, the Secretary of the Treasury (or 5
the Secretary’s delegate) shall, after consultation with the 6
Secretary of Homeland Security, publish a list of sanc-7
tuary jurisdictions for purposes of section 103(b)(4) of the 8
Internal Revenue Code of 1986. 9
(d) E
FFECTIVEDATE.—The amendments made by 10
this section shall apply in taxable years ending after the 11
date of the enactment of this Act to any obligation issued 12
after the date of the enactment of this Act. 13
Æ
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